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Arturo M. Tolentino vs. Secretary of Finance, et al. [DISSENTING OPINION, J.PUNO]

ARTURO M. TOLENTINO, petitioner, vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents. [DISSENTING OPINION, J. PUNO]

G.R. No. 115455 | 1994-08-25

PUNO, J., dissenting:

Petitioners plead that we affirm the self-evident proposition that they who make law should not break the law. There are many evils whose elimination can be trusted to time. The evil of lawlessness in lawmaking cannot. It must be slain on slight for it subverts the sovereignty of the people.

First, a fast snapshot of the facts. On November 17, 1993, the House of Representatives passed on third reading House Bill (H.B.) No. 11197 entitled "An Act Restructuring the Value Added Tax (VAT) System to Widen its Tax Base and Enhance its Administration, Amending for These Purposes Sections 99, 100, 102 to 108 and 110 Title V...